PR. COMMISSIONER OF INCOME TAX -1, vs. AGGARWAL PLASTO CHEM (P) LTD.

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ITA-783/2015HC Delhi14 October 20152 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi dismissed the appeals as withdrawn. The Court granted the Revenue the liberty to file fresh appeals as prayed for. However, the Court clarified that the grant of liberty would not be construed as the Court having expressed any opinion on the issues of maintainability or delay concerning any future appeals that might be filed. The Court's decision was purely procedural, allowing the withdrawal based on the Revenue's submission of errors in the initial filings.

What were the facts?

The appeals, ITA Nos. 783/2015, 784/2015, and 785/2015, were filed by the Pr. Commissioner of Income Tax -1 against Aggarwal Plasto Chem (P) Ltd. The appeals were listed before the High Court of Delhi. The Revenue, represented by Mr. Kamal Sawhney, Senior Standing Counsel, informed the Court that it wished to withdraw the appeals due to errors in the memorandum of appeals. The Revenue sought liberty to file fresh appeals.

What were the issues?

1. Whether the Revenue is permitted to withdraw the present appeals due to errors in the memorandum of appeals, with liberty to file fresh appeals? (Question of procedure) The Revenue's contention was that errors in the memorandum of appeals necessitated withdrawal. The Revenue sought liberty to file fresh appeals. The judgment does not record any specific arguments from the Respondent (assessee) on this procedural matter, other than their presence through counsel.

AI-generated summary — verify with the full judgment below

* IN THE HIGH COURT OF DELHI AT NEW DELHI 2,3,4 + ITA 783/2015 & CM APPL 22747/2015 PR COMMISSIONER OF INCOME TAX -1 Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel. versus AGGARWAL PLASTO CHEM (P) LTD. Respondent Through: Mr. Prakash Kumar, Advocate. With A 784/2015 & CM APPL 22749/2015 PR. COMMISSIONER OF INCOME TAX -1 Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel. versus AGGARWAL PLASTO CHEM (P) LTD. ..... Respondent Through: Mr. Prakash Kumar, Advocate. And + ITA 785/2015 & CM APPL 22749/2015 PR. COMMISSIONER OFINCOME TAX -1 Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel. versus 2015:DHC:11741-DB

AGGARWAL PLASTO CHEM (?) LTD Respondent Through: Mr. Prakash Kumar, Advocate. CORAM: DR. JUSTICE S.MURALIDHAR MR. JUSTICE VIBHU BAKHRU ORDER % 14.10.2015 1. Mr. Kamal Sawhney, learned Senior standing counsel for the Revenue states that on account of the errors in the memorandum of appeals, he needs to withdraw these appeals with liberty to file fresh appeals. 2. Dismissed as withdrawn with liberty as prayed for. 3. It is made clear that grant of liberty will not be construed as the Court having expressed an opinion on issues of maintainability and delay in regard V to the appeals that will be filed hereafter. S.MURALIDHAR, J VIBHU BAKHRU, J OCTOBER 14,2015 mg 2015:DHC:11741-DB

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